Here is the main function that accepts the message and builds it into a table for the HTML message:
Dim siteSettings As SiteSettings = CType(HttpContext.Current.Items("SiteSettings"), SiteSettings)
Dim sb As New StringBuilder
' create the header
sb.Append("<table style=""BORDER-COLLAPSE: collapse"" borderColor=""#111111"" cellSpacing=""0"" cellPadding=""0"" width=""680px"" border=""0"">")
sb.Append("<TR>")
sb.Append("<TD vAlign=""top"" width=""100%"">")
sb.Append("<table id=""AutoNumber1"" style=""BORDER-COLLAPSE: collapse; HEIGHT: 50px"" borderColor=""#111111"" cellSpacing=""0"" cellPadding=""0"" width=""100%"" border=""0"">")
sb.Append("<tr>")
sb.Append("<TD style=""WIDTH: 9px"" noWrap align=""right"" height=""31"" rowSpan=""2""></TD>" & Chr(10))
sb.Append("<td style=""WIDTH: 100px"" noWrap align=""right"" height=""31"" rowSpan=""2""><font color=""#ffffff""><img src=""http://" & MailServer.GetURL(MailTo) & "/images/tabimage2.gif"" id=""imgTabImage"" style=""WIDTH: 56.51%; HEIGHT: 31px"" height=""31"" width=""57"" border=""0""></font></td>")
sb.Append("<td style=""WIDTH: 100%; HEIGHT: 11px"" noWrap colSpan=""2"" height=""11""><img src=""http://" & MailServer.GetURL(MailTo) & "/images/bevel2.gif"" id=""imgBevel"" style=""WIDTH: 100%; HEIGHT: 11px"" border=""0""></td>")
sb.Append("</tr>")
sb.Append("<tr>")
sb.Append("<td style=""WIDTH: 580px"" noWrap width=""580"" bgColor=""#4a7ac9"" height=""20""></td>")
sb.Append("</tr>")
sb.Append("<tr>")
sb.Append("<TD style=""WIDTH: 9px"" noWrap width=""9"" bgColor=""#749cde""></TD>")
sb.Append("<td style=""WIDTH: 87px"" noWrap width=""87"" bgColor=""#749cde""><a id=""HyperLink1"" class=""OtherTabs"" href=""http://" & MailServer.GetURL(MailTo) & "/default.aspx?menuid=1&showlogin=1&remindme=0"" target=""_blank"">Login</a></td>")
sb.Append("<td style=""WIDTH: 580px"" noWrap width=""580"" bgColor=""#749cde""></td>")
sb.Append("</tr>")
sb.Append("</table>" & Chr(10))
sb.Append("<TABLE id=""Table1"" cellSpacing=""0"" cellPadding=""0"" width=""100%"" bgColor=""darkblue"" background=""http://" & MailServer.GetURL(MailTo) & "/images/spacer.gif"" border=""0"">")
sb.Append("<TR>")
sb.Append("<TD></TD>")
sb.Append("</TR>")
sb.Append("</TABLE>" & Chr(10))
sb.Append("</TD>")
sb.Append("</TR>")
sb.Append("</table>" & chr(10))
Dim Header As String = sb.ToString
' build complete message
sb.Length = 0
sb.Append("<html>")
sb.Append("<head>")
sb.Append("<link REL=""stylesheet"" type=""text/css"" href=""http://" & MailServer.GetURL(MailTo) & "/default.css""></link>")
sb.Append("</head>")
sb.Append("<body topmargin=""0"" leftmargin=""0"">")
'sb.Append("<DIV>")
' add the header
sb.Append(Header)
sb.Append("<TABLE class=""normal"" id=""Table3"" cellSpacing=""0"" cellPadding=""0"" width=""680px"" border=""0"">")
sb.Append("<TR>")
sb.Append("<TD style=""WIDTH: 1px"" align=""right"" vAlign=""top""><IMG src=""http://" & MailServer.GetURL(MailTo) & "/Images/Quads/" & siteSettings.AlphaChar & "1.JPG""></TD>")
sb.Append("<TD style=""BACKGROUND-POSITION: left top; BACKGROUND-ATTACHMENT: fixed; BACKGROUND-IMAGE: url(http://" & MailServer.GetURL(MailTo) & "/Images/Quads/" & siteSettings.AlphaChar & "2.JPG); BACKGROUND-REPEAT: no-repeat"" align=""center"">")
sb.Append("<P><STRONG><FONT size=""4"">Highland Meadows Estates</FONT></STRONG></P>")
sb.Append("<P><FONT size=""2"">The official web site for the Highland Meadows Estates Homeowners Association</FONT></P>")
sb.Append("</TD>")
sb.Append("</TR>")
sb.Append("</TABLE>" & Chr(10))
sb.Append("<TABLE class=""normal12"" id=""Table1"" cellSpacing=""0"" cellPadding=""0"" width=""680px"" border=""0"">")
sb.Append("<TR>")
sb.Append("<TD style=""WIDTH: 1px"" align=""right"" vAlign=""top""><IMG src=""http://" & MailServer.GetURL(MailTo) & "/Images/Quads/" & siteSettings.AlphaChar & "3.JPG""></TD>")
sb.Append("<TD style=""BACKGROUND-POSITION: left top; BACKGROUND-ATTACHMENT: fixed; BACKGROUND-IMAGE: url(http://" & MailServer.GetURL(MailTo) & "/Images/Quads/" & siteSettings.AlphaChar & "4.JPG); BACKGROUND-REPEAT: no-repeat; HEIGHT: 176px"">")
' add the body
sb.Append(Body)
sb.Append("<P align=""center""><FONT size=""3""><STRONG><EM>""Stay Connected with your Community""</EM></STRONG></FONT></P>")
sb.Append("</TD>")
sb.Append("</TR>")
sb.Append("</TABLE>" & Chr(10))
sb.Append("<TABLE id=""Table1"" cellSpacing=""0"" cellPadding=""0"" width=""680px"" border=""0"" height=""100"" valign=""bottom"">")
sb.Append("<TR>")
sb.Append("<TD style=""WIDTH: 106px""></TD>")
sb.Append("<TD vAlign=""bottom""><FONT face=""Arial"" size=""1"">")
sb.Append("<P>How to Unsubscribe: This message was delivered to " & MailTo & " on " & Format(Now.Date, "D") & ". To unsubscribe or change your options in receiving messages like this one, please visit <A href=""http://" & MailServer.GetURL(MailTo) & """>
www.hmehoa.com</A>, sign in and click on Edit My Account, or you can respond to this message and ask to be removed from this mailing list.</P>")
sb.Append("<P>© " & Convert.ToString(Now.Year) & " Highland Meadows Estates Homeowners Association. All Rights Reserved.</P>")
sb.Append("</FONT></TD>")
sb.Append("</TR>")
sb.Append("</TABLE>" & Chr(10))
'sb.Append("</DIV>")
sb.Append("</body>")
sb.Append("</html>")
Return sb.ToString